Taxpayer Advocate's office could appoint its own lawyers, separate from IRS counsel

What does this do?

The bill would let the National Taxpayer Advocate appoint the office's own lawyers, who would report directly to the Advocate rather than to the IRS. It also fixes wording so the Advocate's hiring and firing authority covers all employees of the office, not just those in local offices. The changes would take effect as if they had been part of the 1998 law that overhauled the IRS.

Who does it affect?

The staff of the Taxpayer Advocate's office and the IRS are most affected, since the IRS would lose some control over the legal advice the Advocate receives. Taxpayers who use the Advocate's services could be affected indirectly.

Why does it matter?

Currently the Advocate relies on the IRS's Chief Counsel for legal advice. Supporters say independent lawyers would let the Advocate speak without the IRS reviewing or shaping that advice first, while others raise questions about staffing costs and how the office's lawyers would work with the IRS's attorneys.

What does it cost, and who pays?

• No cost figure given
• Questions raised about added staff costs